Definition: Current taxes on land and buildings

Category: SNA

Current taxes on land and buildings consist of taxes payable periodically, in most cases annually, on the ownership of land or buildings excluding taxes on land or buildings rented or owned by enterprises and used by them in production including use for owner-occupied dwelling services (SNA 2008, § 8.63).

Current taxes on land and buildings consist of taxes payable periodically, in most cases annually, on the use or ownership of land or buildings by owners (including owner-occupiers of dwellings), tenants or both, excluding taxes on land or buildings rented or owned by enterprises and used by them in production (SNA 1993, § 8.53). http://ec.europa.eu/eurostat/ramon/statmanuals/files/SNA2008.pdf United Nations, System of National Accounts (SNA) 1993, United Nations, New York, 1993